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    <title>Dead or alive, file your income tax returns</title>
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    <description>Tax liability of a deceased person survives in respect of the estate: Section 159 makes the legal representative liable for tax on income up to the date of death, with obligations to file returns and pay taxes limited to the estate; Section 168 makes executors assessable on income from the date of death until distribution, treating a sole executor as an individual and multiple executors as an Association of Persons, and requiring assessments to continue until complete distribution of the estate.</description>
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      <description>Tax liability of a deceased person survives in respect of the estate: Section 159 makes the legal representative liable for tax on income up to the date of death, with obligations to file returns and pay taxes limited to the estate; Section 168 makes executors assessable on income from the date of death until distribution, treating a sole executor as an individual and multiple executors as an Association of Persons, and requiring assessments to continue until complete distribution of the estate.</description>
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